If you have strong preferences for teaching times/days, please note them here.

Are there any times/days that you absolutely cannot teach next year?

Please note any special needs we should take into account when assigning your classroom, such as use of technology.

Enrollment Limit:

List the final course requirement for this course.

Days and Times:

W 7:55-9:55p

Proposed Dates (mini-courses only):

Enrollment Limit:

21

Final Course Requirement:

In-Class Exam

Assessment types:

Describe “Other”:

Learning Objectives:

Home Program

LL.M

Is Crosslisted:

Yes

Course Type

Seminar

Course Credits

2

Practicum Type

Course Description:

This class will focus on the tax aspects associated with nonqualified deferred compensation, including the tax doctrines of constructive receipt and economic benefits, as well as the three different income tax regimes set forth in section 409A, section 457A and section 457(f), and the employment tax regime under section 3121(v). In addition to exploring the various rules and the Federal tax consequences under these and other Code sections, including sections 162(m) and 280G, consideration will be given to the tax policy issues driving the varying treatment and the design, drafting and implementation of many types of executive compensation arrangements, including equity compensation awards, traditional nonqualified deferred compensation plans, SERPS, excess benefit plans, rabbi trusts and top hat plans. This class will also provide an introduction to the registration and reporting requirements under the Securities Act of 1933 and the Securities Exchange Act of 1934, respectively, regarding executive compensation arrangements.

Prerequisite Courses:

Federal Income Taxation (formerly Taxation I).

Strongly Recommended Courses:

Recommended Courses:

Mutually Exclusive Courses:

Students may not receive credit for this course and Taxation of Nonqualified Deferred Compensation.

Additional Course Notes:

Would you like to offer the Pass/Fail grading option?

Course Withdrawal Deadline:

Does this course qualify as a "simulation course"?

Is this course available to distance students?

No

Is this a mandatory Pass-Fail course?

Please provide any additional information that you would like us to take into account in constructing your schedule.